NuxtJS Theming - Component Alias - https://medium.com/p/2567ef5b5b6a

aliases.config.js

const path = require("path");

const aliases = {
	// required to not break nuxt
	"@": "src",
	"@@": ".",
	// custom aliases
	"@components": "src/components",
}

// export resolved aliases
for (const alias in aliases) {
	module.exports[alias] = path.resolve(__dirname, aliases[alias])
}

nuxt.config.js

// nuxt.config.js
export default {
	build: {
		extend(config, ctx) {
			Object.assign(config.resolve.alias, require("./aliases.config"));
		}
	}
}